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Propuesta para las empresas en el Perú para respetar derechos humanos a través de los programas de compliance anticorrupción
(Pontificia Universidad Católica del Perú, 2022-03-21)
compliance
anticorrupción, de acuerdo a la Ley Nº 30424 y su Reglamento. De esta manera, ante la
relación existente entre el fenómeno de la corrupción y los derechos humanos, el presente
trabajo prentede proponer tres medidas concretas para que las empresas...
Sentencia Osorio Rivera y Familiares vs. Perú
(Pontificia Universidad Católica del Perú, 2022-03-28)
el Estado peruano, los procesos llevados en el fuero interno,
adaptación a los estándares internacionales del tipo penal de desaparición forzada en nuestra legislación
a lo largo de este caso, los derechos de las víctimas y las medidas de reparación...
Informe sobre Expediente Nº 23822-2017-0-5001-SU-DC- 01 – Caso enfoque de género en el Currículo Nacional de Educación Básica
(Pontificia Universidad Católica del Perú, 2023-08-07)
cuenta el
contenido constitucionalmente protegido de los derechos en juego de los niños, niñas y
adolescentes. Por el contrario, el análisis solo se centró en referirse a los derechos de los
padres, madres e instituciones educativas privadas, poniéndolos...
Education with a gender focus was not analyzed under the parameters of the role of the Peruvian state in educational matters, since the judgment issued in the popular action process that questioned its constitutionality and legality did not take into account the constitutionally protected content of the rights of children and adolescents at stake. On the contrary, the analysis only focused on referring to the rights of fathers, mothers and private educational institutions, placing them as the main actors regarding the right to education and ignoring the work of the state in what it means to guarantee a genderfocused education. Therefore, it is vital to differentiate between gender focus and gender ideology, in order to demonstrate that the influence of conservative groups in the legal sphere was what stopped the implementation of the gender focus in education. And although, in theory, this has been determined as a mandatory tool for all educational institutions, personal values that end up displacing the role of the state are still superimposed. However, the imposition of the gender approach in education is constitutionally valid, to the extent that it weighs values of utmost relevance for the integral development of children and adolescents, not only in education, but also in society....
Education with a gender focus was not analyzed under the parameters of the role of the Peruvian state in educational matters, since the judgment issued in the popular action process that questioned its constitutionality and legality did not take into account the constitutionally protected content of the rights of children and adolescents at stake. On the contrary, the analysis only focused on referring to the rights of fathers, mothers and private educational institutions, placing them as the main actors regarding the right to education and ignoring the work of the state in what it means to guarantee a genderfocused education. Therefore, it is vital to differentiate between gender focus and gender ideology, in order to demonstrate that the influence of conservative groups in the legal sphere was what stopped the implementation of the gender focus in education. And although, in theory, this has been determined as a mandatory tool for all educational institutions, personal values that end up displacing the role of the state are still superimposed. However, the imposition of the gender approach in education is constitutionally valid, to the extent that it weighs values of utmost relevance for the integral development of children and adolescents, not only in education, but also in society....
Informe Jurídico sobre la Sentencia del Tribunal Constitucional en el Expediente N° 06040-2015-AA: Caso Ana Romero
(Pontificia Universidad Católica del Perú, 2022-08-10)
El presente trabajo aborda el análisis crítico del caso de Ana Romero a través de la sentencia
del Exp. N° 06040-2015-AA, el cual surge del problema sobre el reconocimiento del derecho
a la identidad para el caso de las personas trans. Dado que en...
This paper addresses the critical analysis of Ana Romero's case through the judgment of Exp. No. 06040-2015-AA, which arises from the problem of the recognition of the right to identity in the case of trans people. Given that in Peru the change of sex and name has been made effective through the judicial process, an analysis of the resolutive grounds outlined by the Peruvian Constitutional Court is proposed. In this sense, the contradiction between these grounds and the argumentative construction of the Court will be shown, which ended up moving away from a more guaranteeing decision and opted to choose a more conservative one in the process. Likewise, the criticism of the suitability of equally satisfactory ways, indicated by the Court and the intrinsic link between the Public Administration and constitutional justice, in the active role of protection of fundamental rights, will be reflected; which, as we will see, RENIEC intends to ignore. For all these reasons, the Trans Identity Law is proposed as the necessary tool to consider the suitability and protection of the right alleged by the appellant, in light of the comparative experience in Chile, Argentina, Bolivia and Uruguay....
This paper addresses the critical analysis of Ana Romero's case through the judgment of Exp. No. 06040-2015-AA, which arises from the problem of the recognition of the right to identity in the case of trans people. Given that in Peru the change of sex and name has been made effective through the judicial process, an analysis of the resolutive grounds outlined by the Peruvian Constitutional Court is proposed. In this sense, the contradiction between these grounds and the argumentative construction of the Court will be shown, which ended up moving away from a more guaranteeing decision and opted to choose a more conservative one in the process. Likewise, the criticism of the suitability of equally satisfactory ways, indicated by the Court and the intrinsic link between the Public Administration and constitutional justice, in the active role of protection of fundamental rights, will be reflected; which, as we will see, RENIEC intends to ignore. For all these reasons, the Trans Identity Law is proposed as the necessary tool to consider the suitability and protection of the right alleged by the appellant, in light of the comparative experience in Chile, Argentina, Bolivia and Uruguay....
Informe sobre Expediente N° 033-2010/CCO-INDECOPI-03-91
(Pontificia Universidad Católica del Perú, 2021-04-19)
disposiciones de la Ley General del Sistema Concursal
y los pronunciamientos de la Autoridad Concursal en los que se establecieron criterios
aplicables a los hechos objeto de estudio en el presente informe, así como otras fuentes
del derecho permitidas en...
NICs como fuente interpretativa: Análisis en base a la Casación No. 4795-2018-LIMA
(Pontificia Universidad Católica del Perú, 2022-08-15)
constituyen fuente de
derecho y si correspondía o no aplicarlas al caso resuelto. Así, en el presente informe se
analizará qué constituye fuente de derecho tributario y los motivos por los cuales las NICs no
constituyen tal. Además de ello, se analizará si las...
The following legal report analyzes the reasoning made by the Supreme Court in the judgment issued in Cassation Case No. 4795-2018. In this regard, special emphasis is given to the analysis of whether the IASs cited by the Tax Court constitute a source of law and whether it was appropriate to apply them to the case decided. Thus, this report will analyze what constitutes a source of tax law and the reasons why the IASs do not constitute a source of tax law. In addition, it will be analyzed whether the IAS, despite not constituting a source of tax law, may constitute an interpretative tool for the application of the tax rules. Finally, it will be evaluated if in the pronouncement of the Tax Court in Resolution No. 04090-8-2015, IASs Nos. 16 and 23 were directly applied or if they were used as an interpretation criterion, also analyzing if the reference to these accounting standards was supported by the Tax Court....
The following legal report analyzes the reasoning made by the Supreme Court in the judgment issued in Cassation Case No. 4795-2018. In this regard, special emphasis is given to the analysis of whether the IASs cited by the Tax Court constitute a source of law and whether it was appropriate to apply them to the case decided. Thus, this report will analyze what constitutes a source of tax law and the reasons why the IASs do not constitute a source of tax law. In addition, it will be analyzed whether the IAS, despite not constituting a source of tax law, may constitute an interpretative tool for the application of the tax rules. Finally, it will be evaluated if in the pronouncement of the Tax Court in Resolution No. 04090-8-2015, IASs Nos. 16 and 23 were directly applied or if they were used as an interpretation criterion, also analyzing if the reference to these accounting standards was supported by the Tax Court....
Informe sobre Expediente de relevancia jurídica No. 00319-2013-AA/TC, Sociedad Agrícola San Agustín S.A. vs SUNAT, indemnización justipreciada gravada con el impuesto a la renta
(Pontificia Universidad Católica del Perú, 2022-11-24)
con el impuesto. El presente informe jurídico analiza a la sentencia del Tribunal
Constitucional No. 00319-2013-PA/TC que resolvió el referido caso a partir de un
enfoque del Derecho Procesal Constitucional, Derecho Tributario y Derecho...
Are you sandbagging me? La regla supletoria sobre sandbagging en controversias de M&A en el Perú
(Pontificia Universidad Católica del Perú, 2023-10-03)
En la actualidad, es innegable la influencia que ha tenido las prácticas corporativas anglosajonas en el mundo y en el derecho. Nuestro país no ha sido la excepción, por lo que áreas como fusiones y adquisiciones (M&A) han adoptado la estructura de...
Informe sobre Expediente de relevancia jurídica N° 121-IP-2014, E-2567, Interpretación Prejudicial del Art. 237 y 273 de la Decisión 486, y el Art. 122 del Estatuto del Tribunal de Justicia de la Comunidad Andina
(Pontificia Universidad Católica del Perú, 2024-03-05)
prejudicial
emitida por el Tribunal de Justicia de la Comunidad Andina en el Proceso 121-IP-2014.
El análisis del presente caso se justifica en dos grandes áreas del derecho: la propiedad
industrial y el derecho comunitario. En primer lugar, buscaremos...
Informe sobre Expediente de Relevancia Jurídica sobre el caso arbitral N° 1765-014- 2010, E-2467, demanda interpuesta por Season Group Limited y Blue Orbis Corp. contra Comercializadora Llantas Unidas S.A.S. por resolución unilateral de pacto de accionistas en aplicación del artículo 1365° del Código Civil
(Pontificia Universidad Católica del Perú, 2024-04-02)
aplicación del derecho al desistimiento
unilateral sin justa causa recogido en el artículo 1365° del Código Civil.
A partir de esta controversia, se analizará la naturaleza jurídica del desistimiento unilateral sin
justa causa recogido en el artículo 1365...